uick Company has been purchasing a component, Part Q, for $20 a unit. Quick is currently operating at 70% of capacity and no significant increase in production is anticipated in the near future. The cost of manufacturing a unit of Part Q, determined by absorption costing methods, is estimated as follows: Direct materials $12.50 Direct labor 5.00 Variable factory overhead 1.25 Fixed factory overhead 3.15 Total $21.90 Prepare a differential analysis report, dated March 12 of the current year, on the decision to make or buy Part